Tucson
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Tucson
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STR Regulations for Tucson
Short-Term Rental Guide: Tucson, Arizona
Overview
Short-term rentals are explicitly allowed in Tucson, Arizona. The city currently has no specific local licensing requirements for STRs, but operators must comply with state-level regulations and tax obligations.
How to Start an STR Business in Tucson
- Register with Pima County Assessor
- Submit rental property registration through Pima County Assessor's Office
- This is required for all residential rental properties in Arizona
- Obtain State TPT License
- Register through AZTaxes.gov
- Required for collecting and remitting transaction privilege tax
- Business code 025 for state/county reporting
- Business code 044 for city reporting
- Business code 144 for additional hotel tax where applicable
- Set Up Insurance
- Maintain liability insurance of at least $500,000 in aggregate coverage, OR
- List exclusively through an online marketplace providing equivalent coverage
Required Documents & Permits
- State Requirements:
- Arizona Transaction Privilege Tax (TPT) License
- County Assessor Registration
- Form 5018 (if using online marketplace platforms)
- Tax Documentation:
- Monthly or quarterly TPT returns
- Records of all rental income and applicable taxes
- Guest records and length of stays
Specific Regulations
State-Level Regulations (ARS § 9-500.39):
- Owner Requirements:
- Provide emergency contact information
- Maintain proper insurance coverage
- Include TPT license number in all advertisements
- Notify adjacent property owners before first rental
- Operational Restrictions:
- Cannot be used for nonresidential purposes
- Cannot host special events requiring permits
- Cannot be used for retail, restaurant, or similar uses
- Prohibited from housing sex offenders or operating as sober living homes
- Guest Screening:
- Background checks may be required for guests
- Requirement waived if booking platform performs checks
Tax Obligations:
- Lodging tax rate: 12.05%
- Additional $2 per bed per night fee
- Must file returns even during months with zero rentals
Contact Information
Arizona Department of Revenue
- Phone: (602) 716-RENT (7368)
- Email: lodging@azdor.gov
- Website: www.azdor.gov
Pima County Assessor's Office
- Website: www.asr.pima.gov
Source Links
- State TPT Information: azdor.gov/transaction-privilege-tax/short-term-lodging
- State Regulations: azleg.gov/ars/9/00500-39.htm
- County Registration: asr.pima.gov/forms
Important Note: While Tucson does not currently have additional local requirements beyond state regulations, operators should regularly check with local authorities for any changes in requirements or new ordinances.
Photos of Tucson
Overview of Tucson
Tucson, Arizona, is the second-most populous city in the state, with a population of approximately 545,000 residents as of recent estimates. Located in the southern part of Arizona, Tucson is about 113 miles southeast of Phoenix, the nearest major city, which is reachable via the I-10 highway.
Tucson is well-known for its unique blend of natural beauty, rich cultural heritage, and outdoor recreational opportunities. One of the city’s most prominent landmarks is the University of Arizona, which is a major educational and research institution. Visitors can also explore the Arizona-Sonora Desert Museum (https://www.desertmuseum.org/), an attraction that combines zoo, botanical garden, art gallery, natural history museum, and aquarium.
For history enthusiasts, the Mission San Xavier del Bac (http://www.sanxaviermission.org/) offers a glimpse into the city’s Spanish colonial past. The mission, often called the "White Dove of the Desert," is a stunning example of Spanish Mission architecture.
Outdoor activities are abundant, with the Saguaro National Park (https://www.nps.gov/sagu/index.htm) offering extensive hiking, cactus viewing, and spectacular desert vistas. Sabino Canyon (https://www.fs.usda.gov/recarea/coronado/recarea/?recid=75425) is another popular destination for both tourists and locals, providing an ideal setting for hiking, picnicking, and wildlife observation.
The city’s cultural scene is equally vibrant, with venues such as the Tucson Museum of Art (https://www.tucsonmuseumofart.org/) and the Fox Tucson Theatre (https://www.foxtucson.com/) hosting a variety of exhibitions, performances, and events throughout the year.
Given this mix of academic, cultural, and natural attractions, Tucson presents a compelling option for short-term rentals. The diverse range of activities and landmarks provides a rich experience for visitors, making it an attractive destination.